Law: Customs Act, 1969

Section: 196

Customs Ordinance, 1969 (IV of 1969)--

----S. 196--Issuance of show-cause notice--Discrepancies in description, misuse of bounded cannier, non-traceability representative, cartel of persons--Involvement in business of replacement of transhiped goods--Filing of appeal--Disposed of--Direction to applicant department to release--Merchandise on payment of requisite duty and taxes--Scope of reference--Challenge to--Perusal of record shows that after comparison of transshipment declaration with impugned examination report, Appellate Tribunal gave findings of facts that no deviation was found in contents of impugned cargo and no sufficient material much less any material existed on record to substantiate prosecution case, rather entire case was based on suspicions, thus, lacked ingredients of statutory show cause notice--Findings of facts recorded by Appellate Tribunal, unless found to be either perverse or contrary to record, cannot be interfered with by High Court, while examining questions of law proposed under law--Scope of reference jurisdiction under law is restricted only to extent of examining questions of law arising from order passed by learned Appellate Tribunal and not to decide questions of facts, or for determining disputed facts--Reference was declined.

[Pp. 138 139] A B

2014 SCMR 907, 2017 PTD 756 and 2017 PTD 1579 ref.

Customs Ordinance, 1969 (IV of 1969)--

----S. 196--Issuance of show-cause notice--Discrepancies in description, misuse of bounded cannier, non-traceability representative, cartel of persons--Involvement in business of replacement of transhiped goods--Filing of appeal--Disposed of--Direction to applicant department to release--Merchandise on payment of requisite duty and taxes--Scope of reference--Challenge to--Perusal of record shows that after comparison of transshipment declaration with impugned examination report, Appellate Tribunal gave findings of facts that no deviation was found in contents of impugned cargo and no sufficient material much less any material existed on record to substantiate prosecution case, rather entire case was based on suspicions, thus, lacked ingredients of statutory show cause notice--Findings of facts recorded by Appellate Tribunal, unless found to be either perverse or contrary to record, cannot be interfered with by High Court, while examining questions of law proposed under law--Scope of reference jurisdiction under law is restricted only to extent of examining questions of law arising from order passed by learned Appellate Tribunal and not to decide questions of facts, or for determining disputed facts--Reference was declined.

[Pp. 138 139] A B

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